Welcome to the Marginal Rate
Relief Calculator

If your company or organisation's profits are above the threshold for
paying Corporation Tax at the lower rate (the ‘small companies'
rate), but less than the threshold for paying Corporation Tax at the main
rate, you may be able to claim Marginal Rate Relief. If you want to find
out more about the relief and how it works, read our guide below.

HM Revenue & Customs has provided a tool to help you decide if Marginal
Rate Relief is due and how much you can claim.

Most companies and organisations can use this calculator but there are
some exceptions. For example, you must not use it if your company has
'ring fence profits' - income and gains from extraction activities or
oil rights in the UK and the UK Continental Shelf.

Before you use the calculator, you’ll need to know:

your Corporation Tax accounting period

your taxable profits

the number of associated companies (if any)

If you need help to understand the meaning of the terminology used in
the calculator, click on the 'Glossary' link for a definition.

When you’ve entered all the necessary details, the calculator will
show the amount of any relief that you can claim, or tell you that none
is due.